管理会计示范性双语课件习题02.doc

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1、CHAPTER2COSTMANAGEMENTCONCEPTSANDCOSTBEHAVIORTRUE/FALSE1.Thereisnosingledefinitionofcost.a.Trueb.False2.Theroleofthemanagementaccountantistotailorthecostcalculationtofitthecurrentdecisionsituation.a.Trueb.False3.Acostthatisusefulforonedecisionmaynotbeusefulinform

2、ationforanotherdecision.a.Trueb.False4.Inmostorganizations,managingnonmanufacturingcostsaswellasmanufacturingcostsisimportantforfinancialsuccess.a.Trueb.False5.Thecostofacustomizedmachineonlyusedintheproductionofasingleproductwouldbeclassifiedasadirectcost.a.True

3、b.False6.Thewagesofaplantsupervisorwouldbeclassifiedasaperiodcost.a.Trueb.False7.Theclassificationofproductandperiodcostsisparticularlyvaluableinmanagementaccounting.a.Trueb.False8.Forexternalreporting,generallyacceptedaccountingprinciplesrequirethatcostsbeclassi

4、fiedaseitherflexibleorcapacity-relatedcosts.a.Trueb.False9.Knowingwhetheracostisaperiodoraproductcosthelpstoestimatetotalcostatanewlevelofactivity.a.Trueb.False10.Flexiblecostsarealwaysdirectcosts.a.Trueb.False11.Capacity-relatedcostsvarywiththelevelofproductiono

5、rsalesvolume.a.Trueb.False12.Currently,mostpersonnelcostsareclassifiedascapacity-relatedcosts.a.Trueb.False13.Somecapacity-relatedcostsmightbeclassifiedasdirectmanufacturingcosts.a.Trueb.False14.Capacity-relatedcostsdependontheresourcesused,nottheresourcesacquire

6、d.a.Trueb.False15.Break-evenpointisNOTanimportantconceptsincethegoalofbusinessistomakeaprofit.a.Trueb.False16.Toperformcost-volume-profitanalysis,acompanymustbeabletoseparatecostsintocapacity-relatedandflexiblecomponents.a.Trueb.False17.Cost-volume-profitanalysis

7、maybeusedforsingle-productandmultiproductanalysis.a.Trueb.False18.Sellingpriceperunitis$30,flexiblecostperunitis$15,andcapacity-relatedcostperunitis$10.Whenthiscompanyoperatesabovethebreak-evenpoint,thesaleofonemoreunitwillincreasenetincomeby$5.a.Trueb.False19.Ac

8、ompanywithsalesof$100,000,flexiblecostsof$70,000,andcapacity-relatedcostsof$50,000willreachitsbreak-evenpointifsalesareincreasedby$20,000.a.Trueb.False20.Inmul